The Virginia 2025 Limited Itemized Deduction Worksheet is used because Virginia is one of the states that do not follow the federal tax rules for itemized deductions. As one example, Virginia uses a stricter 10% income floor for medical deductions on this worksheet, whereas the federal return uses a 7.5% floor. If you want more information see the instructions on page 2 of the form: 2025 Virginia Schedule A Itemized Deductions
